Iraq: C130 Hercules Crash

Lord Bach: My right honourable friend the Secretary of State for Defence (Mr Geoff Hoon) has made the following Written Ministerial Statement.
	The RAF board of inquiry (BoI) has produced its interim report into the crash of the C130 Hercules in Iraq on 30 January 2005 with the tragic loss of all 10 personnel on board.
	I should emphasise that the BoI is not yet in a position to establish the cause of the crash. There is a great deal of detailed evidence that has yet to be analysed and a number of lines of enquiry that need further investigation.
	Based on the evidence currently available, the BoI has ruled out a number of possibilities. These are bird strike, lightning strike, mid-air collision, controlled flight into the ground, wire/obstacle strike, restriction in the aircraft's flying controls, cargo explosion, engine fire, sabotage (including the use of an improvised explosive device) and aircraft fatigue. These interim findings are supported by the UK Air Accident Investigation Branch (AAIB).
	There remain a number of other possible causes that require further investigation. The BoI is continuing its work, assisted by the AAIB which is also working independently from the BoI to ensure every possible avenue is explored. We will not be commenting or speculating further on the possible causes of the crash until the BoI has concluded.
	The families of those killed in the crash are being informed personally of the BoI interim findings.

Armed Forces: Kosovo Deployment

Lord Bach: My right honourable friend the Secretary of State for Defence (Mr Geoffrey Hoon) has made the following Written Ministerial Statement.
	NATO has requested the deployment to Kosovo of the United Kingdom spearhead land element (SLE), which currently provides the ready battalion for the NATO Balkan-wide over-the-horizon operational reserve force. The battalion currently fulfilling the role of SLE is the lst Battalion the Royal Green Jackets.
	The deployment, which was requested by NATO late in the evening of Friday 4 March, was made in order to demonstrate the alliance's resolve and capability in the run-up to a number of important local anniversaries, including that of violent demonstrations last year on 17 March. The Kosovo Prime Minister, Ramush Haradinaj, has also announced today that he is to resign following his indictment by the International Criminal Tribunal for the former Yugoslavia. We welcome his decision to go voluntarily to The Hague.
	Following the request from NATO, troops began to deploy to Kosovo over the weekend. A total of around 500, in all, should deploy by early this week. We anticipate recovering the battalion back to the UK within 30 days, as we did with the UK element of the operational reserve force that was deployed last March, unless there are compelling operational reasons to consider leaving this capability in Kosovo for longer.
	I shall keep the House updated of any significant developments when they occur.

Finance Act 2004: Pre-owned Asset Regulations

Lord McIntosh of Haringey: My right honourable friend the Paymaster General (Dawn Primarolo) has made the following Written Ministerial Statement.
	This Statement announces regulations under Section 104 of the Finance Act 1986 to provide relief from double inheritance tax (IHT) charges in situations caught by the pre-owned assets provisions at Schedule 15 to the Finance Act 2004, and is in addition to extended relief from income tax under Schedule 15 which I announced in a Written Statement on 7 March (Official Report, col. WS 23).
	The pre-owned assets legislation in Schedule 15 provides for taxpayers to make an election so that they do not have to pay income tax in respect of a pre-owned asset but instead have the asset treated as part of their estate for IHT purposes. If the taxpayer dies within the next few years after making the election there is a possibility of two IHT charges on the same underlying asset value.
	In particular, many taxpayers have used a "double trust" structure; one trust is created to buy the settlor's asset in exchange for an IOU, and this IOU is gifted into a second trust to take it out of the settlor's taxable estate. If the settlor dies within seven years, the estate will be liable to IHT on the IOU; and if they have made an election under Schedule 15 to the Finance Act 2004, their estate will be also liable on the underlying asset. It is clear from responses in consultation that this prospect is preventing some people making an election which they would otherwise find attractive.
	The regulations will eliminate this double IHT charge so that people who wish to make an election under Schedule 15 can be assured that only one IHT charge will be due whatever the timing of their death.
	The regulations will be announced and made available on the Inland Revenue's website at www.inlandrevenue.gov.uk.

Commissioners for Revenue and Customs Bill: Taxes and Customs Department

Lord McIntosh of Haringey: My right honourable friend the Paymaster General (Dawn Primarolo) has made the following Written Ministerial Statement.
	In response to one of the recommendations of Gus O'Donnell's review of the revenue departments in 2004, the Government have introduced the Commissioners for Revenue and Customs Bill. In line with the review's recommendations, the Bill will create a new integrated taxes and customs department to supersede the existing departments of the Inland Revenue and H M Customs and Excise. This restructuring will aid the efficient and effective management of taxation, and the provision of a more effective service to the public and businesses.
	Subject to parliamentary approval, the new department will be launched in April 2005. It is important to have an integrated Internet site in place immediately, to provide a single point of contact for online customer information. An integrated internal Intranet site, providing a single point of reference for staff, will be launched at the same time.
	Urgent work is required in advance of the legislation receiving Royal Assent to allow those sites to be developed, tested and presented as new unified HM Revenue and Customs sites, both to enable the new sites to be launched on time, and avoid later costly duplication of development and testing work.
	Parliamentary approval for additional resources and cash of £11,750 for this new service has been sought in the Inland Revenue's Spring Supplementary Estimate. Pending that approval, urgent expenditure of £11,750 on work to develop and test the new logo on the IT systems will be met by a repayable cash advance from the contingencies fund.

Legal Deposit Advisory Panel

Lord McIntosh of Haringey: My right honourable friend the Secretary of State for Culture, Media and Sport (Tessa Jowell) has made the following Written Ministerial Statement.
	I wish to announce the establishment of a new advisory non-departmental public body: the Legal Deposit Advisory Panel.
	The Legal Deposit Advisory Panel will have a crucial role in the implementation of the Legal Deposit Libraries Act 2003. The key tasks of the advisory panel will be to advise the Secretary of State on the content of regulations for the deposit of particular classes of non-print media, making recommendations for future secondary legislation as appropriate. This will ensure that the substantial archival resources in the legal deposit libraries keep pace with contemporary publishing trends.
	Following extensive consultation with publishers, legal deposit libraries and other interested parties we have formulated the terms of reference and membership specifications of the panel. We will now be seeking to appoint members to the panel in accordance with the Office of the Commissioner for Public Appointments regulations.